This circular provides guidance on classification and application of preferential tariff rates for separately imported electric motors with a power rating from over 750 W to not more than 37,5 KW under subheading 8501.52.10, with a preferential rate of 10%.
适用范围
General Department of Customs and Technical Development and Investment Company
要点
- Electric motors with multi-phase alternating current power from over 750 W to not more than 37,5 KW used for hoists belong to subheading 8501.52.10 (Article 1)
- The preferential import tariff rate applicable to the above item is 10% (ten percent) (Article 1)
- The General Department of Customs and local Customs Bureaus shall provide specific guidance for implementing preferential import tax calculation for this item;
- Technical Development and Investment Company shall be guided on methods of calculating and paying taxes according to new regulations
🌐 本文件的社会影响
- The General Department of Customs and local Customs Bureaus shall provide specific guidance for implementing preferential import tax calculation for this item;
- Technical Development and Investment Company shall be guided on methods of calculating and paying taxes according to new regulations;
❓ 常见问题
What is the tariff number for separately imported electric motors with a power rating from over 750 W to not more than 37,5 KW?
Tariff number 8501.52.10
What is the preferential import tax rate applicable to separately imported electric motors with a power rating from over 750 W to not more than 37,5 KW?
The preferential import tax rate is 10%
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5417 TC/TCT DATED JUNE 5, 2002
REGARDING IMPORT DUTY FOR ELECTRIC MOTORS INSTALLED IN WINCHES
RESPECTED: - General Department of Customs,
- Technical Development and Investment Company,
In response to the letter No. 1088/TCHQ-KTTT dated March 15, 2002 from the General Department of Customs and the letter No. 101/CV-VP dated March 22, 2002 from the Technical Development and Investment Company regarding classification and application of import tax rates for electric motors installed in winches; the Ministry of Finance provides the following comments:
BASED ON THE AMENDED AND UPDATED LIST OF NAMES AND RATES OF IMPORT DUTY FOR CERTAIN ITEMS IN THE SCHEDULE OF PREFERENTIAL IMPORT DUTIES ISSUED WITH DECISION No. 193/2000/QĐ-BTC dated December 5, 2001 of the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the List of Schedules for Export Duties and Import Duties;
REFERRING TO THE EXPLANATORY LIST OF EXPORT AND IMPORT GOODS BY THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL; comments from the General Department of Customs in letter No. 2029/TCHQ-KTTT dated May 8, 2002, from the Ministry of Industry in letter No. 1506/CV-TCKT dated April 29, 2002, and from the Ministry of Trade in letter No. 0589/TM-XNK dated April 18, 2002 regarding import duty rates for electric motors installed in winches; it is determined that: three-phase alternating current electric motors with a power rating above 750 W but not exceeding 37.5 kW used to install winches fall under item code 8501.52.10 of group 8501, WITH A PREFERENTIAL IMPORT DUTY RATE OF 10% (TEN PERCENT).
The Ministry of Finance hereby informs the General Department of Customs to instruct local customs authorities to implement; and requests the Technical Development and Investment Company TO WORK WITH CUSTOMS AUTHORITIES TO CALCULATE AND PAY TAXES IN ACCORDANCE WITH THE REGULATIONS.
关系图
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